Sulla potestà impositiva sui redditi di fondi pensionistici come disciplinato dalla Convenzione contro le doppie imposizioni tra la Confederazione Svizzera e lo Stato d’Israele (nota alla sentenza della Cour de Justice de la République et Canton de Genève – Case 2C_606/2016 e 2C_607/2016, 25 gennaio 2017)
Abstract
Recently,
the Federal Supreme Court ruled on the interrelation between the Art. 18 of the
Convention for the avoidance of double taxation of income and capital between
Swiss Confederation and the State of Israel and the par. 5 of the Protocol
related to the right to tax the revenues deriving from the pension funds. The
judges stated that the taxing power belongs to the State of residence, but it
is necessary an effective taxation in this Country in order to exclude the
State of source’s right to tax.
References
- CARELLI F., The New Tax Agreement between Switzerland and the United Kingdom – An Analysis, European Taxation, 2012 (Volume 52), No. 6.
- CLEAVE B., The Weiser Case: UK Pension Income Not Subject to Tax in Israel under the Israel-United Kingdom Income Tax Treaty (1962), Bulletin for International Taxation, 2013 (Volume 67), No. 6.
- REINARZ P., Swiss Pension Fund Entitled To Reclaim Swiss Withholding Tax on Dividends Received Indirectly via Irish Investment Fund, Derivatives & Financial Instruments, 2016 (Volume 18), No. 6.
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